Lately filed tax return: penalties. Penalty for late submission of the declaration. Penalty for late submission of VAT returns

If the company does not provide declaration of the simplified tax system on time, she may be fined. The penalty amount will be 5% of the tax that is not paid on time. Tax authorities will charge a fine for each month of delay

Deadlines for filing a single tax return

Organizations and individual entrepreneurs that apply a simplified taxation system must submit a declaration on single tax according to the form approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/352.

The declaration must be submitted to the Federal Tax Service at the location of the organization or at the place of residence of the individual entrepreneur (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).

A year-end declaration is submitted. The deadline for submitting a declaration for legal entities is March 31 of the year following the reporting year. Individual entrepreneurs must submit reports no later than April 30 (clause 1 of Article 346.23 of the Tax Code of the Russian Federation).

If a company or individual entrepreneur that applied the simplified tax system ceased operations, then the declaration should be submitted no later than the 25th day of the month following the month of termination of activities (clause 2 of Article 346.23 of the Tax Code of the Russian Federation).

If the right to use the “simplified tax” is lost, then the single tax declaration must be submitted no later than the 25th day of the month following the quarter in which the right to application of the simplified tax system(clause 3 of article 346.23 of the Tax Code of the Russian Federation).

Penalties for failure to submit reports on time

If a company does not submit a return on time, it may be fined. The penalty amount will be 5% of the tax that is not paid on time. Tax authorities will charge a fine for each month of delay, regardless of whether it is full or not. In this case, the fine will not be more than 30% of the amount of tax not paid on time, but not less than 1000 rubles (Article 119 of the Tax Code of the Russian Federation). If the company has mitigating circumstances, the fine may be reduced (clause 1 of Article 112, clause 3 of Article 114 of the Tax Code of the Russian Federation).

In addition, an official of the company may be held liable for late submission of the declaration. He may be given a warning or a fine. The fine will range from 300 to 500 rubles. (Article 15.5, Part 3 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

In addition, the Federal Tax Service may decide to block the company’s current account. This will happen if the period of delay exceeds 10 working days (clause 2 of article 76 of the Tax Code of the Russian Federation).

Fine for late delivery declaration based on the results of the tax period is 5% of the amount of tax not paid on time, subject to payment in accordance with this declaration, for each month of delay (full or incomplete). The maximum amount of the fine for failure to submit a declaration is determined as 30% of the specified amount, and the minimum is 1000 rubles. and does not depend on the unpaid amount of tax (clause 1, article 119 of the Tax Code of the Russian Federation). Moreover, if a taxpayer who is late in submitting reports does not have any tax arrears or the amount of tax due under the relevant declaration, then he is not exempt from liability and still must pay a fine of 1,000 rubles. (Clause 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, Letter of the Ministry of Finance of Russia dated August 14, 2015 N 03-02-08/47033).

A similar scheme is used to determine the amount of the fine for failure to submit insurance premium payments on time. The amount of the fine will be 5% of the amount of unpaid contributions payable on the basis of calculations for the last 3 months, for each month of delay (full or incomplete). In this case, the amount of the fine cannot exceed 30% of the specified amount, and the minimum is 1000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation).

Reporting based on the results of the reporting period

For some taxes, organizations and individual entrepreneurs must report not only at the end of the tax period, but also after each reporting period. For example, submit a profit tax return quarterly or monthly (Clause 1, Article 289 of the Tax Code of the Russian Federation). Is there a fine for late submission of a tax return for reporting period?

The Plenum of the Supreme Court answered that no. After all, if such a tax return (calculation) is not submitted, the taxpayer may underpay only the advance tax, and not the tax itself. Therefore Art. 119 of the Tax Code of the Russian Federation should not be applied in such a situation (clause 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, Letter of the Federal Tax Service dated August 22, 2014 N SA-4-7/16692).

Consequently, a taxpayer can be held accountable only for failure to submit a document provided for by the Tax Code of the Russian Federation. And the fine will be 200 rubles. (

All accountants know that each period has its own specific reporting dates. And under no circumstances should you skip them, as this could result in penalties for the organization.

Definition

Let's first consider what reporting to the Federal Tax Service is. Submission of documentation to tax authorities is a set of prepared documents that show information on the calculation and payment of taxes by enterprises, individuals, and individual entrepreneurs.

Reports that must be submitted to the Federal Tax Service include:

• Tax return;
• Advance payment calculation.

A tax return is a statement of a person containing all information about objects that should be taxed, about the source of income, about expenses, income, various benefits, about the amount of tax and other data that may serve as a reason for calculating tax.

Tax calculation of an advance payment is a statement of a person containing all information about objects that are subject to taxes, income, expenses, sources of income, benefits, the tax amount and other data that serve as the basis for calculating the advance payment.

In addition, form 6-NDFL is considered an important document, which contains generalized information in general for all persons who received income from a particular tax resident, about the amounts that were accrued and paid to the person, about the calculated and withheld amounts and other data that can serve as the basis for taxation.

For failure to provide this information within the specified time frame, the company faces penalties.

Types of tax reporting

Regardless of what organizational and legal form an enterprise has, it must provide documentation to the tax office. Let's look at the types of tax reporting.

VAT return

Income tax return

Declaration on personal income tax (3-NDFL)

Help 2-NDFL

Video: Penalties

Help 6-NDFL

Declaration according to the simplified tax system

Declaration on UTII

Fines for late submission of reports to the Federal Tax Service in 2018

Depending on what kind of reporting the enterprise has not submitted, there are also types of liability for failure to fulfill direct duties.

The table below shows what liability and to what extent an organization and an official may incur.

As you can see, fines for late submission of reports to the Federal Tax Service in 2018 are not so high, but, nevertheless, the consequences of negligence are quite unpleasant, including criminal liability.

Features of collecting fines

In addition to the fact that the tax must be paid, the head or accountant of the organization must submit Required documents to the relevant authority.

If you are negligent in submitting documentation, you can pay not only by losing your good reputation, but also by incurring criminal penalties.

Some articles of the Tax Code of the Russian Federation regulate the rules for collecting fines:

1. Art. 119 of the Tax Code of the Russian Federation provides for a minimum and maximum penalty: not less than 1000 rubles, but not more than 30% of the total tax amount;
2. Clause 1 of Article 112 and Clause 3 of Article 114 of the Tax Code of the Russian Federation allow you to reduce the cost of a fine when objective evidence and arguments are presented;
3. Article 126 of the Tax Code of the Russian Federation regulates the fine for late submission of an advance payment calculation: 50 rubles for each document.

Application

Document on tax profit filed by the enterprise on 12/16/15, despite the fact that the original day of the deadline established by law was 10/28/15. The amount of the advance payment that must be taxed based on of this document, amounts to 2 million rubles. Advance payment was also transferred on 12/16/15, although the date set by law is 10/28/15.

Income tax documentation is provided by the company at the beginning of April 2018, although by law the deadline for its submission is March 28. At the same time, the document indicated the amount of tax to be reduced.

Considering the above circumstances, the company will be fined for:

• Providing documents for 9 months of 2015 after the due date - 200 rubles. (the amount of the penalty will depend on the amount that is payable on the basis of the declaration and the period of delay);
• Providing a declaration for the previous reporting year later than the required date - 1,000 rubles. (here the amount of the fine is minimal, since there is no need to pay additional tax based on the annual declaration).

Of course, penalties are not varied and certainly do not hit management hard on their pockets. For late submission of the declaration, the organization is obliged to pay 1,000 rubles, and the manager will have to pay at least 300 rubles in addition. In other cases, a regular warning is provided.

It seems that the fines for late submission of reports to the Federal Tax Service in 2018 are small, but, nevertheless, it is better not to be late with the submission of important tax documentation, and certainly not to enter incorrect data.

Being late can result not only in monetary fines, but also in the suspension of the organization’s bank accounts. Concealing or distorting information may result in criminal liability.

Failure to submit your income tax return on time is punishable by law. Relevant legal norms were introduced back in 2013. They began to be used the following year, but they are still in effect today. Today we will find out which one is provided fine for late submission of declaration Personal income tax and how it can be avoided.

So, if the declaration is not submitted on time, then the person guilty of this is punished with a fine. The amount of the latter is 5 percent of the unpaid tax amount according to the declaration for each overdue month. But, what is typical, total percentage in this case should not exceed a value of 30 points. At the same time, the payment amount must be at least 1,000 rubles, even if the period of delay lasted less than one month, and the amount of 5 percent of taxes did not exceed 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

With the introduction of new norms of the Tax Code, the issue regarding the amount from which a fine must be paid has become significantly clearer. The fact is that before this there was a double interpretation of the code.

1. On the one hand, the fine should be calculated on the amount of debt that had accrued at the time of submitting the (even late) declaration.
2. On the other hand (this option was more popular), the fine should be calculated on the total debt, i.e., without being tied directly to the declaration.

It turns out that in the second case, the fine must be paid from the total amount of unpaid taxes, which are calculated on the basis of the data specified in the declaration (and not those calculated at the time of submission of the latter).

Thus, if the conditions of the second approach are accepted, then the penalty for late filing still remains, since if a person does not submit a return on time, this will lead to late payment of the taxes themselves, for which, in turn, a fine will be charged. Let us also note that this interpretation was not only popular in the courts - it was recommended by the supervisory authorities themselves. But in the new edition of the Tax Code this point is spelled out in every detail, thereby eliminating any misinterpretations when calculating fines.

Note! The law has no reverse side, therefore, for those who did not submit a declaration for 2013, the punishment came according to the new rules. This is explained by the order of acceptance personal income tax declarations: annual reporting must be submitted next year, which means that liability for late submission begins in the same year.

Who are subject to penalties for late declaration?

The new version of the law has one serious addition. Thus, now both the taxpayer himself and all persons who are obliged to provide it are responsible for the delay in documentation. And even in cases where they do not have to pay taxes at all.

It turns out that today the following are subject to responsibility regarding the timely filing of declarations:

• tax payers;
• tax evaders;
• tax agents.

For example, even those legal entities who are not VAT payers. The reason is this: if a business provides customers with invoices indicating the amount of VAT, then they must file a return for this tax, as if they themselves were the payer. And if the reporting is not submitted on time, the tax inspector has the right to fine the company.

The same applies to those organizations that are registered as individuals. face (including individual entrepreneurs). It cannot be said that such a violation had not been punished in any way before, but the maximum liability for it was a fine of 200 rubles.

The amendment to the tax legislation described above did not raise any objections or resistance. Moreover, both judges and tax authorities unanimously recognized this adjustment necessary measure in order to unify and streamline the tax field of Russia. By the way, a proposal with a similar solution was present in a letter from the Ministry of Finance back in 2004. Four years later, it was considered by the Ural Arbitration Service. Therefore, unanimous acceptance reflects the fact that the decision was vital and will have a positive impact on the tax process in the future.

In what cases is it not necessary to pay a fine?

Note that all the previously described innovations relate to punishment for late or incorrect filing of tax returns only. At the same time, a delay in submitting other reports (listed below) cannot serve as a reason for a fine in accordance with the new rules, since the innovations in the Tax Code do not affect these documents at all. The same applies to documents under the simplified tax system and income tax.

In particular, these include:

• tax agent declarations;
• intelligence;
• certificates;
• calculation.

Let's add that she herself tax return, submitted before the end of the tax period, and the calculation of the advance payment are two completely different documents. And if you do not submit the advance payment calculation on time, this, again, will not entail fines, which are determined by new clarifications in the legislation. You should not forget about this, because many people often confuse these documents.

To others important point is that adjustments to the rules apply exclusively to tax returns, which means that in case of violation of the filing of some other documents, attempts to bring to punishment are not legal. Therefore, it is not at all necessary to pay fines in such cases.

Note! If you have been issued an unlawful fine, you can cancel it by filing a complaint with the Tax Inspectorate. If this does not bring any result, then go to court.

New legislation also provides for a lot of mitigating circumstances under which the amount determined for repayment may be revised downward. Moreover, this amount may even be lowered minimum value(1,000 rubles).

How to pay a fine accrued for late submission of a declaration?

Everyone has the opportunity to pay a fine using budget money. What this means is that if you fail to file your return on time and are assessed a penalty for doing so, you can pay that liability off of your future taxes. But this is only possible in cases where the main activity of the company does not provide a tax base for the payment of income tax.

In addition, responsibility can be transferred to the chief accountant or the head of the enterprise. After all, according to the law, it is the people who occupy these positions who are responsible for the accuracy and timeliness of filing tax documents. This means that if an enterprise has been fined, it has the right to shift responsibility from itself to individuals.

Video - What happens if you don’t submit your declaration on time

If you have received any income that is subject to declaration (for example, you sold an apartment or a car), then before April 30 of the next year you are required to submit a declaration to the tax authority, and before July 15 - to pay the income tax calculated in the declaration (more details Filing Deadline 3-NDFL declaration and tax payment). A logical question is what will happen if you do not file a return on time or do not pay tax. In this article, we will take a closer look at the legal consequences of failing to file a return and not paying income taxes.

We will divide situations into three main groups and consider them separately:

1. if you did not submit a return on time, according to which you do not have to pay tax (“zero return”);
2. if you did not submit a return on time, as a result of which you had to pay tax;
3. if you submitted your return on time, but did not pay the tax on time.

If, based on the results of the declaration, you have no tax to pay

If you did not file a “zero return” on time (a return in which deductions fully covered your income and you do not have to pay tax), then:

1. tax authorities will require you to You have submitted your tax return(particularly to confirm that you actually have no tax due)
2. You are in danger fine of 1000 rubles(Article 119 of the Tax Code of the Russian Federation).

Example: in 2015 Lapin A.K. bought a car worth 400 thousand rubles, in 2016 he sold it for 300 thousand rubles. Since he did not receive income (the sale is less than the purchase) and he still has the documents for the purchase, he does not have to pay tax. However, due to the fact that the car belonged to him for less than three years, he must submit a 3-NDFL declaration to the tax authority. If Lapin does not file a return by April 30, 2017, the tax office will send him a notice requiring him to file a return, as well as Lapin A.K. will have to pay a fine of 1000 rubles.

It is also worth noting that if you fail to file a return, you may also encounter problems when interacting with the tax authorities. From tax office may receive information about an overdue obligation, and if you contact the tax office to obtain any certificates or apply for a deduction, the tax authorities will definitely remind you of the unfulfilled obligation, and, before providing the necessary documents/deduction, they will ask you to submit a declaration and pay a fine.

If, based on the results of the declaration, you have tax to pay

If, based on the results of the declaration, you have tax to pay, but you have not filed a declaration, then:

1. According to Article 119 of the Tax Code of the Russian Federation (“Failure to submit a tax return”), you face a fine of 5% of the tax amount for each month of delay(starting from May 1), but not more than 30% of the total amount
2. If you have not filed a declaration and also have not paid tax by July 15, then you face fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax (fee) amounts”).
   It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.
   The note: this same article tax code may result in a fine of 40% of the tax amount (instead of 20%) if the failure to pay was intentional. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.
   Please note that this fine can only be issued if the tax authority itself has discovered that you have not filed a return. If you filed a declaration and paid the tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.
3. If you have not filed a return and also have not paid tax by July 15, then you will also have to pay income tax penalties in the amount of 1/300 of the refinancing rate Central Bank of the Russian Federation for each overdue day (after July 15)
4. If you had to pay tax in the amount of more than 600 thousand rubles. (for example, you sold an apartment received as an inheritance for 5 million rubles), but did not file a declaration and did not pay the tax before July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Tax evasion and (or ) fees from an individual)

Example: in 2015 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay upon sale: 3 million rubles. x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a return with the tax authority and pay income tax, and, accordingly, did nothing.

At the end of July 2016, Muromtsev received a notification from the tax office that he must declare the sale of the apartment.

If Muromtsev immediately after receiving the notification files a declaration and pays tax (with penalties), then he only faces a fine of 5% of the tax for each late month after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand .rub. = 58,500 rub.

If Muromtsev does not submit a declaration, then the tax authority will also have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine of 20% of the tax amount (78 thousand rubles)

If you filed a return but did not pay the tax on time

If you filed a 3-NDFL declaration on time, but did not pay the tax calculated on this declaration on time (by July 15), then neither Article 119 nor Article 122 of the Tax Code of the Russian Federation can be applied to you. The only thing that you face is a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each late day of tax payment.